Nonprofit · EIN 26-6732924
SAN FRANCISCO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE FUND
Tax-exempt · SAN FRANCISCO, CA 94103
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $307,242 | $189,172 | $118,070 | $27,944 | $610,174 | -$582,230 |
| December 31, 2023 | 990 | $390,194 | $282,416 | $107,778 | $19,648 | $719,948 | -$700,300 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $307,242
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $171,227
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $5,363
- Accounting fees
- $12,300
Balance sheet and other
- Total assets, start of year
- $19,648
- Total assets, end of year
- $27,944
- Total liabilities, end of year
- $610,174
- Net assets, end of year
- -$582,230
- Gross receipts
- $307,242
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2009
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| TRACY MCCRAY | TRUSTEE Trustee or director | 2 | $0 | $85,777 |
| KEVIN WORRELL | TRUSTEE Trustee or director | 2 | $0 | $30,603 |
| LOUIS WONG | TRUSTEE Trustee or director | 2 | $0 | $23,755 |
| DANIEL KELLY | TRUSTEE Trustee or director | 2 | $0 | $18,000 |
| GAETANO ACERRA JR | TRUSTEE Trustee or director | 2 | $0 | $17,200 |
| DANNY MILLER | TRUSTEE Trustee or director | 2 | $0 | $10,800 |
| Pavel Khmarskiy | TRUSTEE Trustee or director | 2 | $0 | $10,800 |
| JOSH MCFALL | TRUSTEE Trustee or director | 2 | $0 | $7,200 |
| JESUS PENA | TRUSTEE Trustee or director | 2 | $0 | $7,200 |
| KEVIN LYNCH | TRUSTEE (FORMER) Trustee or director | 2 | $0 | $1,500 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| TRACY MCCRAY | TRUSTEE Trustee or director | 2 | $0 | $82,866 |
| KEVIN WORRELL | TRUSTEE Trustee or director | 2 | $0 | $29,593 |
| DANIEL KELLY | TRUSTEE Trustee or director | 2 | $0 | $18,271 |
| SEAN PERDOMO | TRUSTEE (FORMER) Trustee or director | 2 | $0 | $18,000 |
| KEVIN LYNCH | TRUSTEE Trustee or director | 2 | $0 | $18,000 |
| LOUIS WONG | TRUSTEE Trustee or director | 2 | $0 | $16,400 |
| DANNY MILLER | TRUSTEE Trustee or director | 2 | $0 | $11,800 |
| Pavel Khmarskiy | TRUSTEE Trustee or director | 2 | $0 | $10,800 |
| JOSH MCFALL | TRUSTEE Trustee or director | 2 | $0 | $5,600 |
| JESUS PENA | TRUSTEE Trustee or director | 2 | $0 | $5,600 |
| LAWRENCE CHAN | TRUSTEE (FORMER) Trustee or director | 2 | $0 | $5,400 |
| THOMAS MCWILLIAMS | TRUSTEE (FORMER) Trustee or director | 2 | $0 | $4,800 |
Address and contacts
- Address (IRS master file)
- 800 BRYANT ST 2ND FL, SAN FRANCISCO, CA 94103-4703
- In care of
- % DAN KELLY
- Principal officer (990 for 2024)
- DAN KELLY, 800 BRYANT ST 2ND FL, SAN FRANCISCO, CA 94103
- Signed the 990
- LOUIS WONG, PRESIDENT
- Phone
- (415) 861-5060
- Return prepared by
- MILLER KAPLAN ARASE LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 26-6732924 or by the name SAN FRANCISCO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE FUND.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO PROVIDE LEGAL BENEFITS TO ELIGIBLE MEMBERS OF THE ASSOCIATION. SUBSTANTIALLY ALL ACTIVE, DUES PAYING MEMBERS OF THE ASSOCIATION ARE ELIGIBLE TO PARTICIPATE.
Program accomplishments
- TO PROVIDE LEGAL BENEFITS TO ELIGIBLE MEMBERS OF THE ASSOCIATION. SUBSTANTIALLY ALL ACTIVE, DUES PAYING MEMBERS OF THE ASSOCIATION ARE ELIGIBLE TO PARTICIPATE.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-6732924
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $27,944
- Income (IRS master file)
- $307,242
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $307,242 | $189,172 | $27,944 | XML |
| 990 | December 2023 | $390,194 | $282,416 | $19,648 | XML |
| 990 | December 2022 | $602,525 | $651,324 | $23,356 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-6732924).
Questions about SAN FRANCISCO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE FUND
- What is the EIN of SAN FRANCISCO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE FUND?
- The employer identification number (EIN) of SAN FRANCISCO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE FUND is 26-6732924.
- Is SAN FRANCISCO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2010.
- Are donations to SAN FRANCISCO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SAN FRANCISCO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE FUND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SAN FRANCISCO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE FUND due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SAN FRANCISCO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SAN FRANCISCO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE FUND?
- The 990 for the year ended December 31, 2024 names DAN KELLY.
- Who are the officers and directors of SAN FRANCISCO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE FUND?
- The 990 for the year ended December 31, 2024 lists 10 people; 0 received compensation from the organization.
- How much revenue does SAN FRANCISCO POLICE OFFICERS ASSOCIATION LEGAL DEFENSE FUND have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $307,242, expenses of $189,172 and total assets of $27,944 at year end.
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